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A query was raised regarding whether income from a community of property engaged in real estate leasing should be classified as economic activity or income from movable capital. The DGT ruled that if the requirement of employing a person under a full-time employment contract is met, the income is classified as economic activity for all co-owners.
Cuestión planteada Si al momento de elaborar el modelo 184, a la vez que se consigna por un lado y en referencia al partícipe gestor los rendimientos de la actividad económica, una vez deducidos de los ingresos, los gastos, entre los que se incluirá la retribución abonada por los rendimientos de capital mobiliario abonados al resto de partícipes, consignándose en dicho modelo al mismo tiempo dicha retribución como rendimientos de capital mobiliario los recibidos por cada partícipes como cedentes de su parte del negocio.
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